This bill proposes to amend the Internal Revenue Code of 1986, specifically Section 45, to extend the tax credit period for the production of refined coal . Currently, facilities can claim this credit for a 10-year period starting from their original in-service date, but this legislation would change that. The proposed amendment allows the credit to be claimed for refined coal produced and sold before January 1, 2033 , effectively providing a longer window for eligibility. It also includes conforming amendments, such as clarifying that facility modifications must enable the production of steel industry fuel to qualify for certain related provisions. These adjustments to the tax code are designed to apply to refined coal that is produced and subsequently sold after December 31, 2025.